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 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6

Relaxation to complete Advanced ITT Course after the Final Examination but before enrolling as a member of the Institute.
June, 27th 2015

As per Regulation 29C(1)(iv) of the Chartered Accountants’ Regulations 1988, students who have registered for Practical Training on or after February 1, 2013 are required to complete Advanced IT Training before admission to the Final Examination. The Council at its 343rd Meeting held on June 24-26, 2015 has passed a resolution under Regulation 205 of the Chartered Accountants Regulations, 1988 on powers to remove difficulties:

To remove difficulties faced by students registered for articled training on or after February 1, 2013, such students are permitted to complete Advanced ITT course even after appearing the Final Examination and, thus, may complete the same before enrolling as a member of the Institute.



Considering the above, students who have registered for Practical Training on or after February 1, 2013 and are eligible to appear in Final Examinations from November, 2015, are allowed to complete the Advanced ITT course after the Final Examination but before enrolling as a member of the Institute. 

Director
Board of Studies
 
 
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